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H.R. 1810 115th Congress House

Small Business Tax Equity Act of 2017

Official title: To amend the Internal Revenue Code of 1986 to allow deductions and credits relating to expenditures in connection with marijuana sales conducted in compliance with State law.

Introduced: May 11, 2017 See on congress.gov
Taxation Alternative treatmentsBusiness investment and capitalDrug trafficking and controlled substancesIncome tax credits
More subjectsShow fewer subjects
Income tax deductionsRetail and wholesale trades
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 30, 2017
Introduced in House
Mar 30, 2017
Referred to the House Committee on Ways and Means.
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 Latest action March 30, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Tax Equity Act of 2017

This bill amends the Internal Revenue Code to exempt a trade or business that conducts marijuana sales in compliance with state law from the prohibition against allowing business-related tax credits or deductions for expenditures in connection with trafficking in controlled substances.

 Related & companion bills 4
  • S 777 Identical bill Small Business Tax Equity Act of 2017
  • HCONRES 97 Directing the Clerk of the House of Representatives to make corrections in the enrollment of H.R. 1.
  • HR 1824 Responsibly Addressing the Marijuana Policy Gap Act of 2017
  • S 780 Responsibly Addressing the Marijuana Policy Gap Act of 2017
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 46
All 46 Democratic 17 Republican 3
D
Huffman, Jared
California · Jul 12, 2018
 D
Carbajal, Salud O.
California · Jun 28, 2018
 D
Boyle, Brendan F.
Pennsylvania · May 9, 2018
 D
Panetta, Jimmy
California · Feb 6, 2018
ROS-LEHTINEN, ILEANA
· Jan 29, 2018
 D
Jayapal, Pramila
Washington · Jan 18, 2018
 D
Moulton, Seth
Massachusetts · Nov 21, 2017
Buck, Ken
· Nov 10, 2017
Davis, Rodney
· Oct 12, 2017
Hunter, Duncan
· Oct 12, 2017
McNerney, Jerry
· Oct 12, 2017
Paulsen, Erik
· Oct 12, 2017
Lee, Barbara
· Oct 3, 2017
 D
McCollum, Betty
Minnesota · Sep 27, 2017
Gaetz, Matt
· Sep 14, 2017
Sanford, Mark
· Sep 11, 2017
 R
Emmer, Tom
Minnesota · Sep 8, 2017
Gabbard, Tulsi
· Sep 7, 2017
Lewis, Jason
· Sep 7, 2017
Costello, Ryan
· Sep 6, 2017
 D
Khanna, Ro
California · Jul 25, 2017
ROHRABACHER, DANA
· Jul 19, 2017
 D
Rosen, Jacky
Nevada · Jul 11, 2017
Reed, Tom
· Jun 29, 2017
 D
DelBene, Suzan K.
Washington · Jun 28, 2017
 D
Cohen, Steve
Tennessee · Jun 23, 2017
HASTINGS, ALCEE
· Jun 22, 2017
Coffman, Mike
· Jun 8, 2017
 R
Joyce, David P.
Ohio · Jun 8, 2017
YOUNG, DON
· Jun 7, 2017
Kihuen, Ruben
· May 22, 2017
 R
McClintock, Tom
California · May 22, 2017
RYAN, TIM
· May 18, 2017
 D
Titus, Dina
Nevada · May 18, 2017
 D
Correa, J. Luis
California · May 11, 2017
 D
Norton, Eleanor Holmes
District of Columbia · May 11, 2017
 D
Courtney, Joe
Connecticut · Apr 25, 2017
O'Rourke, Beto
· Apr 25, 2017
Schrader, Kurt
· Apr 6, 2017
 D
Smith, Adam
Washington · Apr 6, 2017
DEFAZIO, PETER
· Apr 3, 2017
 D
DeGette, Diana
Colorado · Apr 3, 2017
Heck, Denny
· Apr 3, 2017
Perlmutter, Ed
· Apr 3, 2017
Polis, Jared
· Apr 3, 2017
Blumenauer, Earl
· Mar 30, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1810: Small Business Tax Equity Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-1810/
MLA
"H.R. 1810: Small Business Tax Equity Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-1810/.
Bluebook (legal)
H.R. 1810, 115th Cong. (2026), https://openamerica.io/bill/115-HR-1810/.
Markdown link
[H.R. 1810: Small Business Tax Equity Act of 2017](https://openamerica.io/bill/115-HR-1810/)
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